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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
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DT: Thailand: double taxation agreement, Article 27: Entry into force

(1) This Convention shall be ratified and the instruments of ratification shall beexchanged at London as soon as possible.

(2) This Convention shall enter into force immediately after the expiration of thirty daysfollowing the date on which the instruments of ratification are exchanged and shallthereupon have effect:

(a) in the United Kingdom:

(i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6 April of the calendar year in which this Convention enters into force;
(ii) in respect of corporation tax, for any financial year beginning on or after 1 April of the calendar year in which this Convention enters into force;
(iii) in respect of petroleum revenue tax, for any chargeable period beginning on or after 1 January of the calendar year in which this Convention enters into force; and
(iv) in respect of development land tax, for any realised development value accruing on or after 1 April of the calendar year in which this Convention enters into force;

(b) in Thailand:
in respect of Thai tax for taxable years and accounting periods beginning on or after 1 January of the calendar year in which this Convention enters into force.